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Revenue Code establishes an income tax liability; that his return
was not being filed voluntarily but was being filed in order to
avoid prosecution for failure to file a return; that, in the
Ninth Circuit of the Federal Appellate Court system, a tax return
(Form 1040) with all zeros on the return constitutes a valid
return; and that he had zero income because there is no reference
in the Internal Revenue Code for the taxation of wages, salaries,
or compensation for personal services, along with several other
arguments of this nature. Petitioner also attached to his
returns the Forms W-2, Wage and Tax Statement, that had been
issued by his employer.
Petitioner filed identical petitions in response to each
notice of deficiency, alleging:
Income tax is based on voluntary compliance and self-
assessment income is not defined in the IRC. “Income” is
defined by the Supreme Court as “Gains and profits derived
from corporate activities”. I never received a “Statutory”
Notice Demand for payment. I am not “Statutorily Liable”
for “Income” tax. I was never granted an administrative
hearing as per due process. No IRS agent ever produced a
“Delegation of Authority” to change my 1040 or assess any
deficiency.
The Court rejects entirely petitioner’s allegations and the
same arguments he made at trial. Section 61(a)(1) defines gross
income to include all income from whatever source derived,
including, but not limited to, compensation for services
rendered, whether such services are for a corporation, an
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Last modified: May 25, 2011